are subject to tax on their “unrelated business taxable income” (“UBTI”). One category of UBTI is debt-financed income; that is, a tax-exempt organization that...more Form 990-T Fiscal ...

This means RIT does not have to pay federal income tax on income earned from its educational and research activities. However, if RIT engages in activities unrelated to its exempt purposes, the income ...

1.513-1(e)(3)). Additional Information on Unrelated Business Income In addition to the information above, please refer to IRS Publication 598: Tax on Unrelated Business Income of Exempt Organization.

In episode 107, I reviewed these defined terms and provided several good examples. In this episode, I'll explore the modifications to unrelated business taxable income that provide exceptions to ...

which may be treated as unrelated business taxable income (UBTI) and subject to special tax reporting for certain tax-exempt investors. The company declared dividends with respect to its common ...

Although the University generally is exempt from income tax, it is subject to tax on certain activities that may generate unrelated business income (UBI). An activity generates UBI if: it is a trade ...